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Who must prepare statement of changes in equity and cash flow?

Publication date: 2014-05-29 21:42:41

The financial statements consist of three basic elements: balance sheet (statement of financial position), income statement (statement of comprehensive incomes) and additional information, including an introduction to the financial statements and notes to the financial statements. In addition, however, the selected individuals are obliged to draw up a statement of changes in equity (fund) equity and cash flow statement.

S.Ekman ? General Manager
FY AUDIT/24iValue

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